The BOC Blast 374 – Commercial Invoice Requirements

Commercial Invoice Requirements

Requirements of a commercial invoice, bill of sale, receipt that must be provided when filing entry documents for Customs clearance

A commercial invoice should contain enough information for a Customs Officer to determine if the goods being imported are admissible, and if so, the correct classification and valuation of goods. For further guidance, see the Harmonized Tariff Schedule (HTS).

For commercial shipments, the invoice accompanying the importation should include a statement certifying that the goods qualify as originating goods.

There is no specific format for an invoice (see 19 CFR 141.85). However, regulations do provide what information should be included on an invoice.

At a minimum, an invoice should include the following:

  • Detailed description of each item, in English (for US entry)
  • Quantity of each item, along with weight and measure
  • Purchase price of each item, in the currency of the purchase (Ideally, provide the value in origin and destination currency)
  • If the items are shipped otherwise than in pursuance of a purchase, then the Value of each item
  • Terms of sale
  • Country of Origin (where the item was made) of each item
  • Where each item was purchased
  • Name and address of the business or person selling the merchandise
  • Name and address of the business or person buying the merchandise (note if different from the importer)
  • The complete name and address of the business or person the goods are being shipped to

The importer will need to present the commercial invoice to Customs when clearing their goods.

For further guidance on US requirements, see 19 CFR 141.86, contents of invoices and general requirements.

NOTE: Every country has their own specific requirements for commercial invoices

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